scholarly journals Fiscal issues of entities’ non-financial reporting

2021 ◽  
Vol 20 (2) ◽  
pp. 1-9
Author(s):  
Svitlana Vorobei
Keyword(s):  
Financial Reporting ◽  
State Level ◽  
Sustainability Reporting ◽  
Information Value ◽  
Scientific Publications ◽  
The Sustainable Development ◽  
Additional Funding ◽  
Development Goals ◽  
The Impact ◽  
Reporting Data

The article identifies areas for strengthening the information value of non-financial reporting data, in particular in terms of its fiscal issues. The author substantiates the issues of disclosure of data on the impact of uncertainty on the entities’ activities based on the results of the analysis of scientific publications and generally accepted international documents. It is proved that high-quality non-financial reporting can serve as one of the tools for attracting additional funding for eliminating the consequences of the COVID-19 pandemic. The article highlights the results of the analysis of non-financial reporting of state-owned enterprises to identify data on the impact of the COVID-19 pandemic on their activities and compliance with the list of sustainability reporting indicators defined in the document “Guidance on core indicators for entity reporting on contribution towards implementation of the Sustainable Development Goals”, developed by UNCTAD ISAR. The paper substantiates that non-financial reporting data can serves as one of the information sources for decision-making at the state level in terms of avoiding fiscal risks (management report, report on payments to government). The core research methods used in the article: bibliometric analysis; synthesis; observation.

scholarly journals Financial Institutions’ Risk Profile and Contribution to the Sustainable Development Goals

2021 ◽  
Vol 13 (14) ◽  
pp. 7738
Author(s):  
Nicolás Gambetta ◽  
Fernando Azcárate-Llanes ◽  
Laura Sierra-García ◽  
María Antonia García-Benau
Keyword(s):  
Sustainable Development ◽  
Financial Institutions ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Risk Profile ◽  
The Sustainable Development ◽  
Corporate Reporting ◽  
2030 Agenda ◽  
Development Goals ◽  
The Impact

This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorporate sustainability into their business operations and measure the impact generated in the environment and in society. The study findings have important implications for shareholders, investors and analysts, according to the view that sustainability reporting is a vehicle that financial institutions use to express their commitment to the 2030 Agenda and to higher quality corporate reporting.

scholarly journals Evolution of auditor’s report in the focus of sustainable development of socio-economic systems

2021 ◽  
Vol 296 ◽  
pp. 06016
Author(s):  
Bibigul Amanzholova ◽  
Elena Khomenko ◽  
Alina Imansakipova ◽  
Aisulu Kulekeshova
Keyword(s):  
Sustainable Development ◽  
Economic System ◽  
Financial Reporting ◽  
Standard Form ◽  
Financial Statements ◽  
Information Value ◽  
Economic Systems ◽  
Audit Report ◽  
The Sustainable Development ◽  
The Impact

The article presents two focuses on the study of the evolution of the audit report. The first is the study of the audit report as an indicator characterizing the sustainability of such a socio-economic system as audit. The second is the study of the audit report as a factor contributing to the growth of trust and increase the information value of reporting for the sustainable development of both separate economic entities and socio-economic systems. The authors established a framework for the functioning of audit as a socio-economic system, which allowed assess the sustainability of this system in dynamics. Based on the analysis of statistical information the authors formulated the proposals on some key matters of the Russian audit. The first is the necessity to clarify the subject and scope of audit activities, taking into account the current needs of audit services consumers and analysis of practice. The second is the possibility of expanding the format of the audit report on the financial statements for different groups of audited entities. The third is the expansion of the practice of performing the audit engagements on non-financial reporting. The authors recognized the evolution of standards, but at the same time, they raised the question of the need to study the effects of changes in the regulation of the audit report. The authors' approach to the audit report investigation launched the prospects for further research. They covers analysis of the contradictions between the audited entity requirements and stakeholders requirements for the audit report; and assessment of the impact of audit report under the standard form on the satisfaction of various groups of the financial statements users, taking into account the considerable differences and contradictions in their requirements.

THE ROLE OF HARMONIZATION OF ACTIVITIES TO IMPROVE THE RATING OF RUSSIA IN THE INTERNATIONAL STATISTICAL COMPARISONS IN TELECOMMUNICATIONS AND ICT

2020 ◽  
Author(s):  
Н.П. РЕЗНИКОВА ◽  
Г.С. АРТЕМЬЕВА ◽  
Д.В. КАЛЮГА
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
International Telecommunication Union ◽  
The Sustainable Development ◽  
International Telecommunication ◽  
Development Goals ◽  
The Russian Federation ◽  
Ict Development ◽  
The Impact

Представлены основные направления для поиска путей улучшения рейтинга Российской Федерации в международных статистических сопоставлениях в сфере электросвязи/ИКТ с учетом необходимости гармонизации разнообразных направлений деятельности, связанных с оценкой влияния электросвязи/ИКТ на достижение Целей устойчивого развития, а также с появлением Нового индекса Международного союза электросвязи (МСЭ) взамен Индекса развития ИКТ(IDI). OThe main directions for finding ways to improve the rating of the Russian Federation in international statistical comparisons in the field of telecommunications/ICT are presented, taking into account the need to harmonize various activities related to assessing the impact of telecommunications/ICTs on achieving the sustainable development goals, as well as the advent of the new International Telecommunication Union Index instead of the ICT Development Index (IDI).

scholarly journals Child development and disability

2018 ◽  
pp. 195-199
Author(s):  
Richard Rosch ◽  
Michelle Heys ◽  
Hannah Kuper
Keyword(s):  
Sustainable Development ◽  
Global Health ◽  
Developmental Outcomes ◽  
Intervention Strategies ◽  
Childhood Development ◽  
Developmental Potential ◽  
The Sustainable Development ◽  
Development Goals ◽  
The Impact

Worldwide, many children do not meet their developmental potential. This is particularly the case in LMICs and especially affects children living with disability. Thus, improving developmental attainment and reducing the impact of disability has now become an integral part of many of the sustainable development goals. This chapter introduces several tools currently available to measure both childhood development, and the effects of disability. Using examples from current research in global health this chapter introduces both known effective intervention strategies that improve developmental outcomes, and highlights challenges and future priorities for further research. These points are further illustrated using epilepsy as a case study, highlighting how the interaction of biomedical, psychosocial, and socioeconomic factors impacts on childhood development.

Regulation of land relations: the regulatory aspect in terms of modern legislative changes

Ekonomika APK ◽  
2021 ◽  
Vol 320 (6) ◽  
pp. 89-100
Author(s):  
Ihor Sabii
Keyword(s):  
Sustainable Development ◽  
Rural Development ◽  
Land Management ◽  
Sustainable Development Goals ◽  
Agricultural Land ◽  
Sustainable Rural Development ◽  
The Sustainable Development ◽  
Land Relations ◽  
Development Goals ◽  
The Impact

The purpose of the article is to assess the impact of existing legislative initiatives in the field of agricultural land turnover on the possibility of achieving the Sustainable Development Goals in Ukraine and the implementation of land management based on an inclusive model of sustainable rural development. Research methods. The following methods were used: dialectical methods of cognition of processes and phenomena; empirical method (based on a comprehensive assessment of the current state of regulation of land relations in agriculture); comparative analysis method; abstract-logical (theoretical generalizations and formulation of conclusions). Research results. Established in the process of analysis of laws and bills on land reform and regulation of market circulation of agricultural land, adopted and registered in the Verkhovna Rada of Ukraine during 2020 - the first half of 2021, their impact on the level of viability and competitiveness of individuals, farmers, family farms, small and medium-sized agricultural enterprises in the new legal and economic conditions. Scientific novelty. The influence of individual legislative initiatives in the field of agricultural land turnover on the possibility of achieving the Sustainable Development Goals in Ukraine and the introduction of land management based on an inclusive model of sustainable rural development has been determined. Practical significance. The calculation of the amount of the minimum tax liability (MTL) for each region of Ukraine, taking into account the normative monetary value of the arable land, was carried out and its impact on the economic situation of small and medium-sized agricultural producers was assessed. Figs.: 6. Refs.: 38.

The contribution of tourism towards a more sustainable and inclusive society: key guiding principles in times of crisis

2020 ◽  
Vol 12 (6) ◽  
pp. 679-689
Author(s):  
Carla Cardoso
Keyword(s):  
Sustainable Development Goals ◽  
Business Practices ◽  
International Organisations ◽  
Content Type ◽  
The Sustainable Development ◽  
Development Goals ◽  
Guiding Principles ◽  
Inclusive Society ◽  
The Impact ◽  
Practical Implications

Purpose At a time when tourism is embarking on the path to recovery from the COVID-19 crisis, this paper aims to put forward a set of principles guiding the development of tourism to enable global society to become more inclusive and sustainable. Design/methodology/approach This paper adopted a descriptive design using views and data mainly published by 11 international organisations and specialised agencies between March and mid-June 2020. Content analysis was carried out to enable the research to identify features and the presence of challenges for tourism within international organisations’ documents and leaders’ speeches to compare them. Findings The results revealed that there are five key principles that may have a significant impact on tourism development, suggesting that these could be adopted for building a more inclusive and sustainable economy, while mitigating the impact of the COVID-19 crisis. Practical implications Adopting the five key principles recommended in this paper can help tourism to emerge stronger and in a more sustainable way from COVID-19 or other future crises. Equally, this can incite changes in policies, business practices and consumers’ and locals’ behaviours with a view to building a truly sustainable sector. Originality/value This study helps to reconfirm existing knowledge in the COVID-19 context by highlighting five guiding principles that can help tourism players to respond to this crisis disruption and future ones via transformative innovation. In doing so, these will also be contributing to the achievement of the ideals and aims of the Sustainable Development Goals.

The Impact of Islamic Finance on Sustainability Reporting

2020 ◽  
pp. 262-269 ◽  
Author(s):  
Adel M. Sarea
Keyword(s):  
Financial Reporting ◽  
Sustainability Reporting ◽  
Islamic Finance ◽  
Green Accounting ◽  
Proposed Model ◽  
Mediator Role ◽  
Future Consumption ◽  
Reducing Costs ◽  
The Impact

This chapter explores the impact of Islamic finance on sustainability reporting, and the mediator role of green accounting. Sustainability focuses on balancing present and future consumption to ensure basic needs of coming generations will be met. The mediator role of green accounting could positively impact sustainability financial reporting and sustainability reporting. The chapter employs content analysis approaches to explore the environmental impact of Islamic finance on sustainability reporting. Sustainability enhances future environmental aspects of reducing costs and risk management. The proposed model is based on the literature review to conceptualize the mediator role of green accounting. The chapter adds value to the literature on green accounting and sustainability reporting by considering the role of Islamic finance to promote a friendly environment.

scholarly journals How accurate are modelled birth and pregnancy estimates? Comparison of four models using high resolution maternal health census data in southern Mozambique

2019 ◽  
Vol 4 (Suppl 5) ◽  
pp. e000894
Author(s):  
Yolisa Prudence Dube ◽  
Corrine Warren Ruktanonchai ◽  
Charfudin Sacoor ◽  
Andrew J Tatem ◽  
Khatia Munguambe ◽  
...  
Keyword(s):  
Spatial Resolution ◽  
Input Data ◽  
Census Data ◽  
Healthcare Services ◽  
Perinatal Health ◽  
Prediction Errors ◽  
The Sustainable Development ◽  
Administrative Unit ◽  
Development Goals ◽  
The Impact

BackgroundExistence of inequalities in quality and access to healthcare services at subnational levels has been identified despite a decline in maternal and perinatal mortality rates at national levels, leading to the need to investigate such conditions using geographical analysis. The need to assess the accuracy of global demographic distribution datasets at all subnational levels arises from the current emphasis on subnational monitoring of maternal and perinatal health progress, by the new targets stated in the Sustainable Development Goals.MethodsThe analysis involved comparison of four models generated using Worldpop methods, incorporating region-specific input data, as measured through the Community Level Intervention for Pre-eclampsia (CLIP) project. Normalised root mean square error was used to determine and compare the models’ prediction errors at different administrative unit levels.ResultsThe models’ prediction errors are lower at higher administrative unit levels. All datasets showed the same pattern for both the live birth and pregnancy estimates. The effect of improving spatial resolution and accuracy of input data was more prominent at higher administrative unit levels.ConclusionThe validation successfully highlighted the impact of spatial resolution and accuracy of maternal and perinatal health data in modelling estimates of pregnancies and live births. There is a need for more data collection techniques that conduct comprehensive censuses like the CLIP project. It is also imperative for such projects to take advantage of the power of mapping tools at their disposal to fill the gaps in the availability of datasets for populated areas.

scholarly journals Exploring the impact of economic and sociopolitical development on people’s health and well-being: A case study of the Karanga people in Masvingo, Zimbabwe

2016 ◽  
Vol 72 (4) ◽  
Author(s):  
Sophia Chirongoma
Keyword(s):  
Health Care ◽  
Healthcare Providers ◽  
Well Being ◽  
Faith Healing ◽  
Sociopolitical Development ◽  
The Sustainable Development ◽  
Western Development ◽  
Development Goals ◽  
The Impact ◽  
Health And Well Being

Through an exploration of the collapse of the Zimbabwean health delivery systems during the period 2000–2010, this article examines the Karanga people’s indigenous responses to utano (health and well-being). The first section explores the impact of Zimbabwe’s economic and sociopolitical development on people’s health and well-being. The next section foregrounds the ‘agency’ of the Karanga community in accessing and facilitating health care, especially their utilisation of multiple healthcare providers as well as providing health care through indigenous remedies such as traditional medicine and faith-healing. In line with the Sustainable Development Goals (SDGs), particularly SDG 3 which aspires to ensure healthy lives and promote well-being for all at all ages, the concluding section offers insights for developing an indigenous Karanga theology of utano utilising communal resources and illustrating that the concept of ‘development’ should not be confined to rigid Western development perspectives.

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